Characterization of gas component in debris disks is of fundamental importance for understanding its origin. Toward this goal, we have conducted non-LTE (local thermodynamic equilibrium) analyses of the rotational spectral lines of CO including those of rare isotopologues ($^{13}$CO and C$^{18}$O) observed toward the gaseous debris disks of 49 Ceti and HD 21997 with the Atacama Large Millimeter/submillimeter Array (ALMA) and Atacama Compact Array (ACA). The analyses have been carried out for a wide range of the H$_{2}$ density, and the observed line intensities are found to be reproduced, as far as the H$_{2}$ density is higher than 10$^{3}$ cm$^{-3}$. The CO column density and the gas temperature are evaluated to be (1.8-5.9)$times$10$^{17}$ cm$^{-2}$ and 8-11 K for 49 Ceti and (2.6-15)$times$10$^{17}$ cm$^{-2}$ and 8-12 K for HD 21997, respectively, where the H$_{2}$ collision is assumed for the rotational excitation of CO. The results do not change significantly even if electron collision is considered. Thus, CO molecules can be excited under environments of no H$_{2}$ or a small number of H$_{2}$ molecules, even where the collision with CO, C, O, and C$^{+}$ would make an important contribution for the CO excitation in addition to H$_{2}$. Meanwhile, our result does not rule out the case of abundant H$_{2}$ molecules. The low gas temperature observed in the debris disks is discussed in terms of inefficient heating by interstellar and stellar UV radiation.